1 januari, 2004 infördes den nya revisionsstandarden (RS) som är en översättning av ISA, med hänsyn tagen till svensk lagstiftning. RS innebär flertalet nyheter vid genomförandet av revision. Bland annat har revisorns roll förändrats genom att revisorn numera skall granska och uttala sig om fler förhållanden än tidigare.Syftet med denna uppsats är att redogöra för revisorers och företagares syn på införandet av revisionsstandarden. Detta görs i form av en fallstudie med koncentration på tre utvalda RS (RS 402, 501, 570). Öhrlings Price Water House Coopers är representant för revisionsperspektivet och Vattenfall samt E.ON är representanter för företagsperspektivet.

Idag spolar den stora majoriteten av alla invånare i Sverige med dricksvattnen i toaletten. Spolning med regnvatten i WC är något som på flera håll i världen används flitigt främst i områden med någon slags vattenbrist. Men i Sverige har regnanvändande anläggningars popularitet inte riktigt slagit igenom ännu. Orsaken till detta kan härledas till flera faktorer. De viktigaste och de som påverkar mest är; den goda tillgången och således låga priset på dricksvatten i Sverige, samt begränsad konkurrens bland företag och återförsäljare vilket ger ett högt investeringspris på regnanvändande anläggningar för konsumenten. Fokus i detta examensarbete ligger på att göra en grundläggande analys av regnvatten och möjligheterna att genom en regnanvändande anläggning kunna använda regnvatten istället för dricksvatten för att spola i toaletten med. Tillvägagångssättet har varit att genom en studie av olika källor sammanställa information relevant till ämnet regnvatten och regnvattenanvändning till WCspolning, följt av en analys och jämförelse av hur ekonomiskt hållbar en regnanvändande anläggning i ett standardhus beläget i Malmö är, i förhållande till samma standardhus med en traditionell dricksvattenförsörjning för WC-spolning. Resultatet av analysen visar tydligt att en regnvattenanvändande anläggning i fallet med standardhuset i dagsläget inte går att rättfärdiga ur ekonomisk synpunkt, men även att det finns möjlighet till en realistisk ekonomisk förtjänst i andra byggnader eller i framtiden..

Understensho?jden is Stockholm's largest eco-village which was built in the early 1990s with the vision of enabling ecological living for people. However the ecovillage is no longer considered as environmentally friendly because of its relatively high energy consumption, and non-updated energy system. The purpose of this study is therefore to investigate how Understensho?jden should reduce their energy consumption and upgrade its energy system by using Blower-Door, IR-camera and Design Builder.

Discharge of inadequately treated waste water containing nutrients such as phosphorus and nitrogen as well as organic matter and bacteria is associated with a risk of eutrophication and contamination. The Swedish government has decided upon several Environmental Quality Objectives aiming to reduce the emissions of nutrients to water bodies.In Sweden, there are between 675 000 to 1 000 000 on-site sewage systems. Recent studies have shown that the function of small sewage treatment plants is in many cases insufficient. To prevent this regular service and supervision by a professional is needed. The focus of this study are small sewage treatment plants which use a technique where mechanical, chemical and/or biological reduction of pollutants is being used in the same facility to reduce nutrients in household wastewater.The aim of the study is to investigate how different municipalities ensure that small sewage treatment plants fulfill the requirements and reduce pollutants as efficient as the manufacturers claim.

Environmental objective 17: Sustainable consumption - An attempt to integrate the global impact of the Swedish consumption with the environmental objectives system The aim of this report was to integrate the global impact of the Swedish consumption withthe environmental objectives system through presenting a suggestion for a seventeenth environmental objective ? Sustainable consumption. How the Swedish consumption pressures the global environment and methods to measure the affects was investigated. The pressure was divided into five main fields: climate, air, water, land and chemicals. The impacton humans and the biodiversity was also discussed, as well as differences between how men and women affect the environment and get affected when the environment changes.

With a larger awareness of the climate changes and increasing electricity prices, energy efficiency measures in the industry have become more common. By rationalize the activity and by the same time decrease the emission of greenhouse gases the company can both save money and reduce negative environmental impact. For the Swedish industries the electricity price have traditional been relative low, which has resulted in a considerable larger usage than other European countries. By a deregulation of the European electricity market the electricity price will level off between the countries, which will cause a higher electricity price in Sweden than we are use to. To prevent that the Swedish industry don?t lose competitiveness against the other European countries, it will require energy efficiency activities in all different forms.ABB Sweden has decided to decrease their total energy usage with five percent in two years.

This paper describes the work done trying to diminish the noise present in the signal from an IR-detector. The project was aiming towards two different kinds of applications; heat protection and presence detection. The hypothesis was that the signal-noise ratio would decrease if a filter and a proper installation were used for the detector. Some experiments were executed to determine what kind of filter were the most suitable for each application and how these could be installed. After executing the experiments and evaluate the results we recommend to use a specific filter for each application.

Over an extended period of time there have been plans to establish a shared facility in Lennheden to extract groundwater from the Badelunda esker to provide drinking water for the cities of Borlänge and Falun. The city of Falun is dissatisfied with the quality of its drinking water and the city of Borlänge is concerned about the risk of contamination of its existing groundwater supply at its current location. To provide a basis for a decision on this issue, the company Midvatten AB has been commissioned to perform hydrogeological investigations in the area of Lennheden.The purpose of this thesis is to design a functional groundwater model of the area between Lennheden, place of planned extraction, and Övre Tjärna, place of existing extraction, to get a better understanding of the groundwater situation in the area. A groundwater model enables simulations of different scenarios in risk assessment and contaminant transport. The aim of the thesis is that the model can be used as an aid in Midvatten?s investigations in Lennheden and that it also can be used in future projects in the area.The model has been made in Processing Modflow 5.3 and encompasses an area of 19,5 × 11 km along the Badelunda esker and the river Dalälven between Djurmo and Frostbrunnsdalen.

Habitat selection of migratory brown trout at the upper reaches of River Vindelälven, wasstudied in September during the pre-spawning period. The fish migrate from down- orupriver lakes for spawning in the river and data was collected by habitat mapping andradio-telemetry. Habitat selection of fish was analysed with preference curves andstatistical modelling, using the physical variables; depth, stream velocity and streambedsubstrate. Preference curves were derived by comparing fish habitat use with their nearbyavailable environment while the statistical modelling aimed to answer three main questions.1) Do the trout have a specific preference of depth, water velocity and streambed substrate?2) Is there any difference in habitat selection between sexes? 3) Is there a shift in habitatselection over time? The preference curves indicated that trout favored water depths of 1-2m, velocity compositions characterized as glides (c.

Predation is one of many factors that form the structure of the macroinvertebrate community in lakes, wetlands and watercourses. Earlier studies lack an examination concerning how fish- and waterfowl predation affect macroinvertebrates during shorter periods in the spring. I performed an exclosure study in the shallow eutrophic Lake Tåkern which is located in the western part of Östergötland County, Sweden. The experiment was performed during a three week period (1-21 April 2012) when the water temperature was low and the density of migrating diving ducks was high. The experimental cages used included three out of four different treatments; general predation (open cages), bird exclusion (net with mesh size 90*45mm) and no predation (net with mesh size 1*1mm).

Large areas of forests in the tropical region have during the last decades been lost and converted to new land uses while other areas have been degraded into secondary forests. These secondary forests need to be restored and rehabilitation through enrichment planting and liberation may help to speed up the recovery process. The objective of this thesis was to evaluate a rehabilitation method that includes enrichment planting, slashing of weeds and girdling of unwanted trees. The site for the project is situated in Sabah, Borneo in a secondary forest which had been logged and burnt by a wildfire. The project?s goal is to rehabilitate and increase biodiversity through enrichment planting of seedlings mainly belonging to the family Dipterocarpeaceae (dipterocarps).

This thesis was performed as assignment from Fazer Food Services. The aim was to survey which food additives that were present in the products in the quotation list of one of their suppliers to the Education and Nursing segment. The aim also was to perform a theoretical analysis of these food additives and to make recommendations which food additives are acceptable and which should be excluded from the products in the future. The recommendations are not published in this report, for more information Fazer Food Services can be contacted. Food additives which have already been approved are regarded as safe according to the safety evaluation methods available at the time of approval.

Gränslöst arbete innebär att ansvaret ligger hos individen och denne själv kan bestämma var, hur och när arbetet ska utföras. Prestationsbaserad självkänsla bidrar till utmattning och sömnsvårigheter och att använda sig av kompensatoriska strategier är ett sätt att hantera gränslösheten. Syftet med studien var att undersöka sambanden mellan prestationsbaserad självkänsla, strategier och återhämtning bland personer med gränslöst arbete. En enkätundersökning genomfördes. Deltagare var 93 män och 47 kvinnor som arbetar på ett privat företag inom säkerhet och utbildning.

The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

Smallholder farmers in Uganda suffer from declining productivity. With a rapidly increasing population, marginal land is taken into production and the current land management leads to loss in soil fertility and escalation in soil erosion. There are studies indicating that the use of agroforestry increases soil organic carbon (SOC) compared to systems without trees. Soils which are high in carbon have many advantages, for example better water holding capacity, which can reduce stress on crops during drought. The aim of this study was to determine the effect agroforestry has on SOC concentration in small-holder farming systems in Uganda. The intended system to study was farms practicing agroforestry methods or not in intercropped plantain (cooking banana) fields.